Chapter 3.25
SALES AND USE TAX
Sections:
3.25.020 Contract with state of Utah.
3.25.010 Purpose.
The purpose of this chapter is to levy a one percent sales and use tax in compliance with the provisions of the Uniform Local Sales and Use Tax Law, Title 11, Chapter 9, Utah Code Annotated 1953, and in compliance with the applicable provisions of Title 59, Chapters 15 and 16, Utah Code Annotated 1953. [Amended during 2011 recodification. Code 1997 § 6-2-1.]
3.25.020 Contract with state of Utah.
The existing contract between the city and the State Tax Commission, which provides that the Commission will perform all functions incident to the administration and operation of the sales and use tax ordinance of this city, is hereby declared to be in full force and effect. [Code 1997 § 6-2-2.]
3.25.030 Sales and use tax.
(1) Levy of Tax. An excise tax is hereby levied on the storage, use or other consumption in this city of tangible personal property purchased from any retailer on or after the operative date of the ordinance codified in this section for storage, use or other consumption in the city at the rate of one percent of the sales price of the property.
(2) For the purposes of this section, all retail sales shall be presumed to have been consummated at the place of business delivered by the retailer or his agent to an out-of-state destination. In the event a retailer has no permanent place of business, the place or places at which the retail sales are consummated shall be as determined under the rules and regulations prescribed by and adopted by the State Tax Commission. Public utilities as defined by Title 54, Utah Code Annotated 1953, shall not be obligated to determine the place or places within any county or municipality where public utilities services are rendered, but the place of sale or the sales tax revenue arising from such service allocable to the city shall be as determined by the State Tax Commission pursuant to an appropriate formula and other rules and regulations to be prescribed and adopted by it.
(3) Application of State Use Tax Provisions. Except as hereinafter provided, and except insofar as inconsistent with the provisions of the Sales and Use Tax Act, all of the provisions of Title 59, Chapter 12, Utah Code Annotated 1953, as amended, and in force and effect on the effective date of the ordinance codified in this section, insofar as they relate to sales taxes, excepting provisions of Sections 59-12-101 and 59-12-119, Utah Code Annotated 1953, are hereby adopted and made a part of this section.
(4) Substitution of City for State. Wherever and to the extent that in Title 59, Chapter 12, Utah Code Annotated 1953, the state of Utah is named or referred to as the taxing agency, the name of the city shall be substituted therefor. Nothing in this subsection shall be deemed to require the substitution of the name of this municipality for the word “state” when that word is used as part of the title of the State Tax Commission, or the Constitution of Utah, nor shall the name of the municipality be substituted for that of the state in any section when the results of that substitution would require action to be taken by or against the city or any agency thereof, rather than by or against the State Tax Commission in performing the functions incidental to the administration or operation of this chapter.
(5) If an annual license has been issued to a retailer under Section 59-12-106, Utah Code Annotated 1953, an additional license shall not be required by reason of this section.
(6) There shall be excluded from the purchase price paid or changed by which the tax is measured:
(a) The amount of any sales or use tax imposed by the state of Utah upon a retailer or consumer.
(b) The gross receipts from the sales of or the cost of storage, use or other consumption of tangible personal property upon which a sales or use tax has become due by reason of the sale transaction to any other municipality and any county in the state of Utah, under the sales or use tax ordinance enacted by that county or municipality in accordance with the Sales and Use Tax Act.
(7) Penalties. Any person violating any of the provisions of this section shall be deemed guilty of a class B misdemeanor.
(8) Severability. If any section, subsection, sentence, clause, phrase or portion of this section, including but not limited to any exemption, is for any reason held to be invalid or unconstitutional by the decision of any court of competent jurisdiction, such decision shall not affect the validity of the remaining portions of this section. [Amended during 2011 recodification. Code 1997 § 6-2-3.]